摘要
深入探究建筑类高校管理会计人才培养体系建设问题,采用问卷调查和深度访谈相结合的方法,对我国建筑类高校管理会计人才培育现状展开实地调研,经过高校培养模式分析、职业能力评价及财务会计和管理会计人才培育的差异解析,明确管理会计人才的核心能力,进而构建出包括"专业能力""整合能力""决策能力""内控能力"和"公信能力"5种能力在内的"五力"人才培养体系。
This paper lucubrates into the problems of talent training system construction of manage- ment accounting in architecture universities. They adopt the method of combining questionnaire inquiry with in-depth interview, and conduct field research on the status quo of human resource development of management accounting in architecture universities. Through analyzing the training mode, vocational ability evaluation and difference between the cultivation of financial accounting talents and management accounting talents of colleges and universities, the core capacities of management accounting talents are clearly defined. Thus,they build up a talent training system containing five types of capacities ,which include professional competence, integrating capacity, decisionmaking ability, internal control ability and credibility.
出处
《沈阳建筑大学学报（社会科学版）》
2016年第4期375-381,共7页
Journal of Shenyang Jianzhu University:Social Science
基金
辽宁省教育科学十二五规划课题(JG15DB338)
中国学位与研究生教育课题(C-2015Y0403-067)
辽宁省普通高等学校本科教育教学改革研究项目(UPRP20140141)
辽宁省级本科教改立项一般项目(277)
关键词
建筑类高校
管理会计
培养体系
“五力”模型
architecture universities
management accounting
training system
＂five capacities＂ model
